Robert Troy (Longford-Westmeath, Fianna Fail)
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60. To ask the Minister for Finance if he will ensure the sheriff operating under the Revenue Commissioners does not contact or make claim to any possession of persons (details supplied) in County Longford. [35627/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that Sheriffs are officers of the Court, holding office under Section 12 of the Court Officers Act 1945.

Their debt collection activities are generally covered by the 1926 Enforcement of Court Orders Act and they are governed by the general law which applies to the collection of civil debts. For this reason they are answerable before the Courts rather than directly to Revenue for any breaches of the civil debt collection law even though the Collector-General may refer tax debts to them for collection as provided for by Section 960L of the Taxes Consolidated Act 1997.

In regard to Revenue's debt collection activities I am assured that it only deploys enforcement action as a last resort where efforts to engage with the defaulting taxpayer have failed. In the specific case mentioned by the Deputy, Revenue has confirmed to me that it has made a number of efforts to engage with the person in question but he has declined to do so on each occasion. As a consequence Revenue was left with no alternative but to refer the case to the Sheriff for collection.

Revenue has also confirmed to me that the address used by the caseworker and subsequently by the Sheriff was provided (to Revenue) by the person in question. If this is no longer the address he wishes to use in regard to his tax affairs then the onus is on him to inform Revenue of his new address.

I understand that the Sheriffs operate a Code of Practice, which sets out how they will engage with taxpayers in relation to their tax collection activities. The Code is designed to provide an opportunity to taxpayers to resolve disputes without the necessity to initiate Court proceedings. Where direct discussions between the Sheriff and the taxpayer fail to resolve an issue the Code provides that a 'Joint Standing Committee' (JSC), which includes a Revenue representative, a representative from the Sheriffs' Association and a representative from the Department of Justice and Law Reform, will review the complaint. Requesting an issue to be reviewed under the Code of Practice does not infringe on the rights of a person to subsequently take his/her complaint before the Courts.

I am advised that a copy of the Code of Practice is available from any Sheriff office or can be viewed on the Revenue website via the following link: .